Recently added

Developing a Compliance Index to Improve the Performance of Major State-Owned Enterprises: An Analysis of South Africa

Galane, Oupa Madala Makoni, Patricia Lindelwa Chikutuma, Chisinga Ngonidzashe (Administrative Sciences, 2025-09-02)

Performance evaluation frameworks are essential for monitoring and enhancing the performance of state-owned enterprises (SOEs). Nonetheless, the existing frameworks exhibit particular deficiencies in delivering a ...

Assessing the strategic impact of a performance compliance index on the performance of state-owned enterprises

Galane, Oupa Madala Makoni, Patricia Lindelwa Chikutuma, Chisinga Ngonidzashe (Corporate and Business Strategy Review, 2026-05-13)

The persistent poor performance of state-owned enterprises (SOEs) remains a significant topic in public-sector discourse. This ongoing issue has sparked extensive debate among scholars, policymakers, and government officials ...

ACCOUNTING EDUCATION IN AN OPEN DISTANCE LEARNING ENVIRONMENT: CASE STUDIES FOR PERVASIVE SKILLS ENHANCEMENT

Reyneke, Yolande Shuttleworth, Christina Cornelia (Anadolu University, 2018-07-01)

Distance learning institutions allow access to many students who do not enjoy the luxury of studying fulltime at contact-based universities by providing flexibility in terms of time, space and finances. Globally, accountants ...

Pivot to online in a post-COVID-19 world: critically applying BSCS 5E to enhance plagiarism awareness of accounting students

Reyneke, Yolande Shuttleworth, Christina Cornelia Visagie, Retha Gertruida (Taylor & Francis Group, 2021-01-01)

Teaching and assessment practices rapidly moved online as a result of the global coronavirus pandemic. Academic integrity is paramount for the credibility and reputation of educational institutions regardless of their ...

Examining the determinants of poor performance in South African state-owned entities : a qualitative analysis

Nefale, Rendani (2024-11)

South African State-Owned Entities (SOEs) play a critical role in economic and social transformation, especially post-1994. However, instead of being at the forefront of social and economic transformation, most SOEs have ...

An environmental management accounting information framework for greener decision-making in the petroleum industry: The case of Nigeria

Kehinde, Azeez Busayo (2023-12-31)

There has been an increase in environmental issues across national and international boundaries over the past few decades, with a long history in the Nigerian petroleum industry. The petroleum industry is among the leading ...

Exploring key performance indicators for selected township small, medium, and micro service enterprises in South Africa to evolve in the organisational life cycle

Huma, Busisiwe (2024-03)

Township small, medium, and micro enterprises (“enterprises”) face challenges due to not utilising key lagging and leading performance indicators (“indicators”) to evolve in the organisational life cycle (“cycle”) and ...

The effect of environmental management activities on the financial performance of food processing companies listed on the Johannesburg Stock Exchange

Lebeya, Thabang Frans (2024-07)

The study sought to investigate the effect of environmental management activities on the performance of JSE-listed food processing companies. Also, it seeks to identify environmental management activities that JSE-listed ...

The moderating role of the audit committee on internal governance and financial sustainability in local government in Ghana

Agyemang, Joseph Kwasi (2023-09)

The need to enhance the financial sustainability of municipalities cannot be overemphasised. Despite the presence of internal governance mechanisms and the mandate of the Metropolitan, Municipal and District Assemblies ...

Hybrid corporate social responsibility disclosure assessment and measurement framework: evidence from Zimbabwe

Simon, Chosani (2023-11)

The study proposes a hybrid corporate social responsibility disclosure assessment and measurement framework from the perspective of developing economies in Southern Africa, particularly in the context of Zimbabwe, being ...

Exploring "hunhu" as an alternative to Western philosophies in accounting ethics undergraduate curricula in Zimbabwean Universities

Warinda, Togara (2023-03-31)

Accounting scandals that have been experienced at the onset of the 21st century have rekindled interest in accounting ethics education. There is a general consensus on the importance of accounting ethics education. At ...

Adoption of environmental management accounting in the textile manufacturing industry in South Africa

Omoworare, Temitope (2022-12)

The global profile of environmental concerns has intensified the demand to develop greener practices. This study investigated the green practices employed by textile manufacturing organisations (TMOs) in South Africa, and ...

The relationship between integrated reporting assurance and investment decision-making

Mushwana, Phoebe Danisa (2023-04-24)

Integrated reporting has received much recognition in the last decade, with many companies, mandated or not, having adopted it and made it the current frontier in corporate reporting. Integrated reporting has become ...

An integrated framework of environmental management accounting practices to promote greener gold mining in Zimbabwe

Nyakuwanika, Moses (2022-03-10)

Although the Zimbabwean gold mining industry has been praised for its positive contributions to economic growth, it has also come under fire for harming local communities through forced evictions and forced relocation of ...

Developing a conceptual model linking remuneration governance compliance, executive pay, pay-gap, and performance of JSE firms

Mnyaka, Nomanyano Prim-Rose (2022-12)

Purpose: The global interest in the ability of corporate governance to increase a firm’s wealth based on its reaction to corporate scandals/collapses has led to contestation of the agency theory favoured by extant ...

A Model for managing working capital optimally

Nobatyi, Andile Enoch (2022-12)

Management of working capital (WC) involves all decisions and actions taken to determine the appropriate level of current assets and current liabilities. Financial managers find it hard to determine the optimum level of ...

Striving for innovation: a quadruple helix intervention for accounting education in Ghana

Zotorvie, Justice Stephen Tetteh (2022-06)

There have been reports that most newly qualified accounting graduates in Ghana are struggling to secure sustainable employment, mainly because they do not have information communication and technology (ICT) and higher-order ...

A framework to enhance environmental sustainability of plastic manufacturers in South Africa

Foot, Judith (2022-02)

An integrated view on generative sustainability has taken on acutely important dimensions globally, given the omniscience of degrading environmental forces. This age of the Anthropocene, in the time scale of earth’s ...

Exploring the adoption of activity-based costing in selected South African crude oil refineries

Makhaza, Sanelisiwe Peacefull (2022-02)

The South African petroleum industry is regulated, with the Department of Energy stipulating import parity as refinery product costs. Refineries may not have an exact view of actual product cost and may base decisions on ...

Application of the budgetary metrics and outcomes-based logic model for controlling and monitoring performance in Capricon District Municipality

Sithole, Marilyn (2021-12-12)

This study investigates the application of the budgetary metrics and outcomes-based logic models (OBLM) for monitoring and controlling performance in Capricorn District Municipality from 2014 to 2019. The study is inspired ...

Recently added

Department of Management Accounting: Recent submissions

Search UnisaIR

Browse

All of UnisaIR

This Community

My Account